Section 2(3) in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
(3)any mixture, with or without neutral materials, of any of the above forms of opium, and includes any derivative of opium;](j)"prescribed" means prescribed by rules made under this Act;(k)"toilet preparation" means any preparation which is intended for use in the toilet of the human body or in perfuming apparel of any description, or any substance intended to cleanse, improve or alter the complexion, skin, hair or teeth, and includes deodorants and perfumes.Levy And Collection Of Duties
